Therefore, this article will put forward theory support and guidance in practical operation for land assets 'maneuverability on microcosmic level from accounting view.

基于此，本文将从会计角度为土地使用权资产的微观可操作性提供理论支持和实务指导。

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Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.

银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。

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From the accounting point of view, the key into the list is the unique ID that the accounting system assigns to the transaction.

从会计角度看，列表的键是会计系统分配给交易的惟一id。

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This study claims it is subconscious mental accounting, whereby investors view dividends and capital gains in two completely separate buckets.

FORBES: Your Retirement: Dividends Or Capital Gains?

The Financial Accounting Standards Board, which is responsible for developing accounting principles, does not appear to view providing investors with meaningful information as a priority.

FORBES: How GAAP Accounting Rules May Be Damaging To Investors

About the business world, yes, in the larger sense, but often trying to look at that business world from the point of view of economics rather than, say, accounting or business management.

FORBES: It's All Obvious or Trivial Except......